现金流量表是反映企业在一定会计期间内由于营业活动、投资活动、筹资活动和其他经济活动引起现金及现金等价物收支变化情况的会计报表。现金流量表取代财务状况变动表,是因为在财务信息方面,现金流量表比财务状况变动表能提供更为有用的会计信息。 The cash flow statement is an accounting statement that reflects the changes in receipts and payments of cash and cash equivalents caused by business activities, investment activities, fund raising activities and other economic activities during a certain accounting period. The cash flow statement replaces the statement of financial position because the cash flow statement provides more useful accounting information than the statement of financial position on financial information.